Property Taxes and COVID-19

Message from Roy Given, Marin County Tax Collector

The COVID-19 public health emergency has had a significant impact on our residents and businesses. As your County Tax Collector, I know there are members of our community who are struggling to make ends meet and who have concerns about what the economic future will hold. Many residents and local businesses also have concerns about the impact of COVID-19 and the deadline to pay their property taxes without penalty. All these concerns are understandable, and I want to assure everyone that they are being addressed in a thoughtful and deliberate manner.

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  More than 120 public agencies in Marin County rely on property taxes to provide vital and essential services to our communities, including public health and public safety. Property taxes also provide school districts and other local agencies with the critical funding they need to operate during this pandemic. We are asking taxpayers who are able to pay their property taxes, to do so. For taxpayers who must pay late, the Tax Collector offers a Penalty Review process that takes into consideration unforeseen events and circumstances that preclude timely tax payments, including the current COVID-19 public health crisis.

  While the law does not allow for a blanket waiver of the property tax penalties, the Tax Collector does have the ability to waive penalties on a case by case basis pursuant to California Revenue and Taxation Code section 4985.2. Under that provision, the tax collector can waive penalties when failure to pay is due to reasonable cause and circumstances that are absent of willful neglect. We understand the serious impacts of COVID-19 and have updated the Penalty Review process to specifically address issues related to this public health crisis.

  My office will take a reasonable and consistent approach in working with taxpayers who are facing extreme circumstances and were unable to pay their property taxes by the penalty deadline. We are committed to working with taxpayers to the greatest extent permitted by law. As part of that commitment, we are streamlining the Penalty Review process by allowing online applications through May 15, 2020. We will waive the requirement to submit payment with the application. We will also expedite processing of penalty waiver requests and notify taxpayers of the decision in writing. If the penalty waiver is granted, the tax payment will need to be submitted by June 10, 2020.

  We encourage all taxpayers and businesses that are unable to pay their taxes on time to take advantage of the penalty review process. The penalty waiver form and instructions are available by mail or on this page. Assistance with the application process will be available to taxpayers Monday through Friday, 9:00-4:00 p.m. at (415) 473-6133.

  The health and well-being of this community and all our residents is paramount. Please follow the protocols established by the health department and stay safe.

COVID-19 Application for Penalty Waiver

Frequently Asked Questions

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• Can I request a penalty waiver, if I could not make a timely property tax payment due to COVID-19?

  Yes. Taxpayers who were unable to pay property taxes on time for reasons related to COVID-19, may submit a COVID-19 Application for Penalty Waiver from this page or by mail to PO Box 4220, San Rafael 94913. Applications should be submitted by May 15, 2020. If a penalty waiver is granted, your payment will need to be paid by June 10, 2020. Read the COVID-19 Penalty Waiver Guidelines.

• What documentation is needed to "affirm my circumstances" for my COVID-19 Application for Penalty Waiver?

  To protect your privacy, please redact sensitive information from supporting documents submitted to the Tax Collector.

  • If you or an immediate family member experienced a medical condition that prevented timely payment, then a doctor’s note or a record of hospital admission or medical treatment would suffice.
  • If you are experiencing economic hardship, then a notice of unemployment or a letter from your employer regarding your employment status would be appropriate.
  • If you own a small business that has been impacted by the pandemic, then a copy of your business license, contractor’s license, income tax return, business advertisement or any other record that demonstrates you had a viable business before the shelter at home order was issued would suffice.
  • If you own rental property, please provide records that demonstrate your rental income has been materially impaired during this period.
• Will my 2019/20 property tax bill be reduced because of the economic impacts of COVID-19?

  Property tax amounts are established on the lien date of January 1 of each year. The property tax amounts currently due for the 2019-2020 Annual Secured Property Taxes have a lien date of January 1, 2019, and therefore, no reduction will be made to the current bill. Should you have questions related to decline-in-value or business personal property valuations, please contact the Office of the Assessor online or by phone at (415) 473-7215.

• What are my payment options?

  The Marin County Tax Collector’s office is currently open but is not accepting cash payments. We also discourage in-person visits for public health reasons. Taxpayers can pay online, via telephone or by mail. There is no cost for e-Check payments. For credit/debit card transactions, our card payment processor charges a 2.35 percent service fee. Please visit marincounty.org/taxbillonline to review all payment methods.

• I already mailed my property tax payment; however, your system is not showing my taxes as paid. What should I do?

  Mailed payments are generally processed within 2 business days of receipt, unless the payment requires special handling. The tax collector’s website is updated daily. Delivery and processing times for mailed payments may be delayed during the Shelter at Home order. If more than two weeks have passed since you mailed your payment, please contact the tax collector’s office at (415) 473-6133 or by sending email.

• If Federal and State governments are deferring income tax filing deadlines to July 15th, then why can’t the County defer their property tax payment deadlines too?

  The installment deadlines for property tax payments are based on State law. The Tax Collector does not have the authority to postpone these deadlines. Our office, along with the other 57 counties in the state of California, are closely monitoring any changes to State law, and will provide an update on our webpage should the State take legislative action impacting property taxes as a result of COVID-19.

  It is important to note that income taxes are paid to the State and Federal government throughout the year primarily through payroll withholding. Income tax filings are a true-up of your income tax liability compared to what you have already paid throughout the tax year. Many taxpayers receive a tax refund as a result of their tax filings, while others owe a balance that is due to the State and/or Federal government.

  Property taxes, on the other hand, are not received throughout the year. Instead, they are largely received in the days leading up to the December 10th and April 10th delinquent dates. Delaying the property tax delinquent date would have had a direct and significant impact on our local agencies who rely on property tax as their primary source of funding.

• What is the deadline for the State Controller’s Property Tax Postponement Program (SCPTP)?

  The 2019/20 deadline for the State Controller’s Property Tax Postponement Program (SCPTP) has been extended to June 1, 2020. Low income senior’s, or blind or disabled individuals, may qualify for this deferral program. Please call (800) 952-5661 or visit this website for more information.

• How do I get more information about my Property Taxes?

  You can use the Tax Collector’s website to look up taxes due, view your bill, and see payment history. You may also call us at (415) 473-6133 for additional information.

For public health reasons, we discourage personal visits to the Civic Center.

Pay online or by phone —

• Pay online: marincounty.org/taxbillonline
• Pay by phone: (800) 985-7277
• Pay by mail:
  Marin County Tax Collector
  P.O. Box 4220
  San Rafael CA 94913

COVID-19 Penalty Waiver Guidelines

The following guidelines are intended to be used by the Tax Collector’s office in evaluating Applications for Penalty Waiver. The COVID-19 response is fluid, as such, these guidelines may be modified as conditions evolve. Read the guidelines.

COVID-19 Application for Penalty Waiver